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Searching for all of: "internal control" , "internal controls" , "material weakness" and "icfr"

All Filings SEC Comment Letters Company Responses
Date Type Ticker Company Matched Terms Snippet Open
Apr. 13, 2026 CORRESP LEGT Legato Merger Corp. III
internal control internal controls icfr
...and provided the Company's response to each comment immediately thereafter. Form 10-K for the Year Ended November 30, 2025 Item 9A. Controls and Procedures Management's Report on Internal Controls Over Financial Reporting, page 42 1. You state that you did include a report of management's assessment regarding internal control over financial reporting ("ICFR") or an attesta... Open Filing Company View
Sep. 23, 2025 CORRESP NXL Nexalin Technology, Inc.
internal control internal controls material weakness
...ated rules and regulations and will follow them in the future. Securities and Exchange Commission September 23, 2025 Page 2 Item 9A. Controls and Procedures Management's Report on Internal Control Over Financial Reporting, page 65 2. Your conclusion in your current report on internal control over financial reporting refers to disclosure controls and procedures rather than i... Open Filing Company View
Sep. 23, 2025 CORRESP GT GOODYEAR TIRE & RUBBER CO /OH/
internal control material weakness icfr
...discussion and description of the control deficiency to the extent one was identified, the Company’s evaluation of whether it was a control deficiency, significant deficiency, or material weakness, and any remediation plans. To the extent the Company concluded there was not a control deficiency, tell us why. In preparing the consolidated financial statements as of and for t... Open Filing Company View
Sep. 22, 2025 CORRESP 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control material weakness
...g and growing existing customers. • Tell us whether the lack of configuration between data feeds in your systems is related to the contract database issue that contributed to your material weakness in internal control. If so, clarify whether you expect that the ability to track new versus existing customer revenue trends will be remediated with the remediation of your materi... Open Filing
Sep. 17, 2025 CORRESP CMCL Caledonia Mining Corp Plc
internal control internal controls
...296 Indicated Total 27.522 2.26 1,976 8,475 Measured + Indicated Total 33.650 2.30 2,470 8 ,716 Staff Comment No. 2 Please expand your disclosures to include a description of the internal controls that are used in your exploration and mineral resource and reserve estimation efforts, as required by Item 1305 of Regulation S-K. Caledonia's Response: In respect of your reques... Open Filing Company View
Sep. 15, 2025 CORRESP MNR MACH NATURAL RESOURCES LP
internal control internal controls
...ation of the net cash flows attributable to the Company's oil and gas producing activities, inclusive of the costs and revenues associated with Company-owned midstream operations. Internal Controls Over Reserve Estimates, page 4 2. We note disclosure on page two clarifying the estimates of proved reserves and related PV-10, as of December 31, 2024, were prepared by Cawley,... Open Filing Company View
Sep. 11, 2025 CORRESP CJAX CoJax Oil & Gas Corp
internal control
...he certifications provided as Exhibits 31.1 and 31.2 do not include the complete introductory language prescribed for paragraph 4. Specifically, these exclude reference to "...and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))." Please amend your filing to provide certifications that conform to the language set forth in... Open Filing Company View
Sep. 4, 2025 CORRESP 0001834494 MeridianLink, Inc. (CIK 0001834494)
internal control material weakness
...on, page 85 2. We note your response to prior comment 4, including that you intend to provide the disclosure required by ASC 606-10-50-13 after remediation efforts related to your material weakness are completed. Please tell us how your financial statements and related disclosures comply with ASC 606 given the apparent limitations created by your un-remediated material weakn... Open Filing
Aug. 28, 2025 CORRESP AIRE reAlpha Tech Corp.
internal control material weakness
...o Form 10-K for Fiscal Year Ending December 31, 2024 General 1. We note that within Item 9A. of your Form 10-K for the fiscal year ended December 31, 2024, you concluded that your internal control over financial reporting was effective. Additionally you concluded that your disclosure controls and procedures were effective as of December 31, 2024, with a similar conclusion r... Open Filing Company View
Aug. 22, 2025 CORRESP 0001039803 ProFunds (CIK 0001039803)
internal control material weakness
...nalysis (e.g., SAB 99, ASC 250); f. The roles and responsibilities for monitoring tax and RIC qualification tests including access to external tax expert advice; g. The associated internal control implications including considerations of significant deficiency or material weakness findings; and h. Any Fund Chief Compliance Officer (“CCO”) and board communications. Response:... Open Filing
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